The authority to levy a federal income tax comes from
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A means for congress to levy personal income.
State and FederalThere are far more than two levels of government that can levy taxes. Several different Government Agencies can also levy taxes. Federal, State, and Cities, are some of the levels that can levy income taxes alone.
the 16th amendent
The states reserve all powers that are not given to the federal government in the Constitution. Individual states can decide whether or not to levy a state income tax. Many parts of the codes of civil law of the various states are different from state to state. There are other examples.
the 16th amendment gave congress the power to levy an income tax.